{"id":"https://openalex.org/W2000674392","doi":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","title":"Perceptions of Auditor Responsibility: Views of the Judiciary and the Profession","display_name":"Perceptions of Auditor Responsibility: Views of the Judiciary and the Profession","publication_year":1998,"publication_date":"1998-11-01","ids":{"openalex":"https://openalex.org/W2000674392","doi":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","mag":"2000674392"},"language":"en","primary_location":{"id":"doi:10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","doi":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073863636","display_name":"Brenda H. Anderson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12912129","display_name":"Northeastern University","ror":"https://ror.org/04t5xt781","country_code":"US","type":"education","lineage":["https://openalex.org/I12912129"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Brenda Anderson","raw_affiliation_strings":["Northeastern University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Northeastern University, USA","institution_ids":["https://openalex.org/I12912129"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061453736","display_name":"Mario J. Maletta","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12912129","display_name":"Northeastern University","ror":"https://ror.org/04t5xt781","country_code":"US","type":"education","lineage":["https://openalex.org/I12912129"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mario Maletta","raw_affiliation_strings":["Northeastern University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Northeastern University, USA","institution_ids":["https://openalex.org/I12912129"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110172785","display_name":"Arnold M. Wright","orcid":"https://orcid.org/0009-0009-4257-7450","observed_orcids":["https://orcid.org/0009-0009-4257-7450"]},"institutions":[{"id":"https://openalex.org/I103531236","display_name":"Boston College","ror":"https://ror.org/02n2fzt79","country_code":"US","type":"education","lineage":["https://openalex.org/I103531236"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Arnold Wright","raw_affiliation_strings":["Boston College, Boston MA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Boston College, Boston MA, USA","institution_ids":["https://openalex.org/I103531236"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":3.5089,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.9471686,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"2","issue":"3","first_page":"215","last_page":"232"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.006899999920278788,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.9729999899864197},{"id":"https://openalex.org/keywords/expectation-gap","display_name":"expectation gap","score":0.9259999990463257},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.5659999847412109},{"id":"https://openalex.org/keywords/going-concern","display_name":"going concern","score":0.9210000038146973},{"id":"https://openalex.org/keywords/collusion","display_name":"collusion","score":0.515999972820282},{"id":"https://openalex.org/keywords/materiality","display_name":"materiality","score":0.9819999933242798},{"id":"https://openalex.org/keywords/reliability-of-evidence","display_name":"reliability of evidence","score":0.9670000076293945},{"id":"https://openalex.org/keywords/litigation-risk","display_name":"litigation risk","score":0.5379999876022339},{"id":"https://openalex.org/keywords/judicial-perceptions","display_name":"judges' perceptions","score":0.75},{"id":"https://openalex.org/keywords/auditing-standards","display_name":"auditing standards","score":0.5120000243186951},{"id":"https://openalex.org/keywords/bankruptcy","display_name":"bankruptcy","score":0.36500000953674316}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6799640655517578},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6720425486564636},{"id":"https://openalex.org/C143299363","wikidata":"https://www.wikidata.org/wiki/Q900584","display_name":"Attribution","level":2,"score":0.6259220838546753},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.623908519744873},{"id":"https://openalex.org/C2781198186","wikidata":"https://www.wikidata.org/wiki/Q701521","display_name":"Collusion","level":2,"score":0.5834413766860962},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.5290840268135071},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4623905420303345},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.41134801506996155},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4108476936817169},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3302499055862427},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.2795988917350769},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.21262884140014648},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","doi":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","is_oa":false,"landing_page_url":"https://doi.org/10.1002/(sici)1099-1123(1998110)2:3<215::aid-ija34>3.0.co;2-s","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},{"id":"doi:10.1111/1099-1123.00041","doi":"https://doi.org/10.1111/1099-1123.00041","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1099-1123.00041","pdf_url":null,"source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8046000003814697,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/16","score":0.7900000214576721,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320308357","display_name":"Boston College","ror":"https://ror.org/02n2fzt79"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W2797247465"],"related_works":["https://openalex.org/W6991279517","https://openalex.org/W3041501355","https://openalex.org/W2259340590","https://openalex.org/W2179573256","https://openalex.org/W3156978179","https://openalex.org/W1500338578","https://openalex.org/W3186683305","https://openalex.org/W4415504298","https://openalex.org/W2170701690","https://openalex.org/W2920505976"],"abstract_inverted_index":{"A":[0],"vital":[1],"concern":[2,93],"to":[3,42,77,91],"the":[4,9,14,17,26,44,57,80,110,115,127,136,151,156,176,186,190,224,227],"international":[5,58],"auditing":[6,152],"community":[7],"is":[8,41],"litigation":[10],"risk":[11],"created":[12],"by":[13,126,146],"\u2018expectations":[15],"gap\u2019,":[16],"existence":[18],"of":[19,25,28,33,38,63,100,121,135,141,158,178,226],"potential":[20],"differences":[21],"between":[22,189],"societal":[23],"views":[24],"scope":[27],"auditor":[29,64,142],"responsibility":[30,65,122,143,167,205],"and":[31,55,72,85,98,105,129,194,211],"those":[32,88,170],"audit":[34,53,69,191],"professionals.":[35],"The":[36,133],"focus":[37],"this":[39],"study":[40],"investigate":[43],"role":[45,222],"that":[46,118],"factors":[47,81,89,137,180],"identified":[48],"as":[49,182],"important":[50,68],"in":[51,56,61,66,109,155,175,223],"professional":[52],"standards":[54],"press":[59],"play":[60,220],"attributions":[62,120,140,225],"two":[67],"contexts:":[70],"fraud":[71,78],"going":[73,92],"concern.":[74],"With":[75],"respect":[76],"detectability,":[79],"investigated":[82],"were":[83,95,123],"collusion":[84,183],"materiality,":[86],"while":[87,208],"related":[90],"predictability":[94,130],"evidence":[96,209],"reliability":[97,210],"timing":[99],"unpredicted":[101],"events.":[102],"US":[103],"auditors":[104],"practicing":[106],"judges":[107,161,198],"participated":[108],"study.":[111],"Consistent":[112],"with":[113,162,171,199],"expectations,":[114],"results":[116],"indicate":[117],"auditors'":[119,215],"significantly":[124,203,213],"affected":[125,214],"detectability":[128],"variables":[131],"examined.":[132],"effect":[134],"on":[138],"judges'":[139],"was":[144,196],"moderated":[145],"their":[147],"general":[148],"attitudes":[149,164,201],"toward":[150],"profession.":[153],"Specifically,":[154],"absence":[157],"mitigating":[159,179],"factors,":[160],"unfavorable":[163,200],"made":[165,202],"greater":[166],"assessments":[168],"than":[169],"favorable":[172],"attitudes.":[173],"However,":[174],"presence":[177],"such":[181],"or":[184],"when":[185],"time":[187],"period":[188],"opinion":[192],"date":[193],"bankruptcy":[195],"long,":[197],"lower":[204],"assessments.":[206],"Lastly,":[207],"materiality":[212],"attributions,":[216],"they":[217],"did":[218],"not":[219],"a":[221],"judges.":[228]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
